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Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre- and Post-Sarbanes-Oxley Periods

WANG, XUE - In: Journal of Accounting Research 48 (2010) 4, pp. 885-920

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>I study how increased internal control disclosure requirements mandated by the Sarbanes-Oxley Act (SOX) affect annual corporate governance decisions regarding CFOs. Using non-CEO, non-COO executive officers as a control group, I find that CFOs of firms with weak internal controls receive...

Persistent link: https://www.econbiz.de/10008670641

The Effect of Short Selling on Market Reactions to Earnings Announcements

LASSER, DENNISJ.; WANG, XUE; ZHANG, YAN - In: Contemporary accounting research : a journal of the … 27 (2010) 2, pp. 609-639

Persistent link: https://www.econbiz.de/10008434225

L'incidence de la vente à découvert sur les réactions du marchéà la publication des résultats

LASSER, DENNISJ.; WANG, XUE; ZHANG, YAN - In: Contemporary accounting research : a journal of the … 27 (2010) 2, pp. 356-357

Persistent link: https://www.econbiz.de/10008434235

The Effect of Short Selling on Market Reactions to Earnings Announcements

LASSER, DENNISJ.; WANG, XUE; ZHANG, YAN - In: Contemporary accounting research : a journal of the … 27 (2010) 2, pp. 348-349

Persistent link: https://www.econbiz.de/10008434243